Child

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Child

For tax purposes, the term child includes the taxpayer's son, duaghter, stepchild, eligible foster child, or a descedant of any of them, or an adopted child. It also includes the taxpayer's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
References in periodicals archive ?
Judge Stuart Driver, QC, said he wanted to see a written basis of plea, but rejected one put forward by Sharratt in which he denied "importing a doll with childlike features".
Michael Hagerty, defending, agreed with the judge, but suggested perhaps a better phrase to describe the doll's features than "childlike" was "youthful".
In Leo Lionni's little blue and little yellow, for instance, the illustrations depict nothing but colourful blobs in various conformations; but the text identifies the blue blob as a humanized childlike character who "lives at home with papa and mama blue" and the yellow one as his "best friend...
The upper two-thirds of the work mingles a chaos of sketched nudes -- holding poses that you might associate with art school models -- and animals, photos and the odd childlike crayon drawing against a wash of pastels
Peek was 37 when Rain Man was released and, to prepare himself for his role, Dustin Hoffman spent several hours with him - picking up on and using his rocking motions, rapid monotone delivery and his childlike emotions.
Spread after spread delights, with memorable moments including a sky full of zigzags that tail feathers could make as birds fly; a red cardinal in a snow-covered, leafless tree; the childlike innocence in a wish to be able to fly; and the "surprise" of a tree full of birds suddenly taking flight.
Weightman (Chinese studies, University of Leeds) uses the work of seventeenth-century writer Pu Songling to explore the Chinese concept of a childlike nature.
My only criticism is the childlike lyrics on some tracks, but the music more than makes up for it.
Hammond said he regressed to a childlike state during the weeks after his crash, a state which Mr Firth said can be brought on by injuring the frontal lobes of the brain.
The star speaks of how the crash caused a brain injury which saw him regress to a childlike state and left him in excruciating pain.
Much giddy mayhem ensues as a gaggle of childlike acrobats high-hop between two oversize trampoline four-poster beds.
The only thing worse than a petulant childlike control freak in your book club, sports team, classroom, scout troop or volunteer organization is a really smart one who grows up and becomes Prime Minister.